1. (a) for a payroll which had been paid at any time between the 1st and 15th day of a month, inclusive, the 21st day of that month; or

2. (b) for a payroll which has been paid at any time between the 16th and last calendar day of a month, inclusive, the 6th day of the subsequent month.

   A due date of payment which falls on a Saturday, Sunday, or a legal holiday observed by the State of New York will be extended to the next business day. A contribution received subsequent to the due date of deposit is a delinquent payment.

Effective for those payrolls paid on or subsequent to January 1, 1984, the due date of deposit shall be: